The tariff classification of a bracelet from China.

N257728 October 10, 2014 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Debra Dudzinski Customs Compliance Analyst Crimzon Rose, Inc. 350 5th Avenue, 9th Floor New York, NY 10118 RE: The tariff classification of a bracelet from China. Dear Ms. Dudzinski: In your letter dated September 23, 2014, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Style number 486173WM is described as a large plastic stretch bracelet. The bracelet consists of seven, large size, faceted, acrylic (plastic) imitation gemstones having a zebra pattern, set within base metal castings plated in imitation rhodium. Each of the castings and imitation gemstones are rounded in shape. Company provide information indicates that the weight of the base metal castings is significantly greater than that of the weight of the plastic imitation gemstones, while the cost of the base metal castings is only marginally greater than the cost of the plastic imitation gemstones. In the United States Court of International Trade, The Home Depot, U.S.A., Inc., v. the United States, Slip Op. 06-49, Court No. 00-00061, dated April 7, 2006, the Court considered all factors in evidence to determine essential character and that these factors were to be reviewed as a whole. See Slip Op. 06-49, for a listing of factors reviewed. Consistent with The Home Depot case, we will consider all facts as presented, assign weight to those facts, and if possible decide which of the constituent materials or components impart the essential character to the item referenced above. The stretch bracelet is composed of different components (base metal and plastic), and is considered a composite good. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. Although the base metal castings weigh more and cost more than the plastic imitation gemstones, we cannot dismiss the visual impact of the large size, plastic imitation gemstones adorning the visible surface area of the entire bracelet. Observation of the bracelet, for each set imitation gemstone within a casting, indicates that the plastic imitation gemstone covers almost the entire casting, leaving only a bezel-like rim exposed around the perimeter of the casting. As the base metal castings are barely visible and the costs of the plastic imitation gemstones are appreciable, the worth of the castings as a whole to the overall character of the bracelet is diminished. This item has the appearance of an imitation gemstone bracelet accented by its metal castings plated in imitation rhodium. Accordingly, the essential character of the stretch bracelet is imparted by the plastic imitation gemstones. The applicable subheading for the large plastic stretch bracelet will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at E-mail address: neil.h.levy@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division